For the purposes of §§ 37-5-5 and 37-5-9, the term, current unused complete farm implements, machinery, and attachments, means any unused complete farm implement, machinery, or attachment which is less than two years old as determined by the date of invoice.

Terms Used In South Dakota Codified Laws 37-5-10

  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.

Source: SL 1991, ch 318.